Please Help Correct. Here are the Teachers notes: Make sure you are calling accounts by their true name- it's not Rent, it's Rent Expense You are missing the Dec 31 AJE and some of the JE

Enter Trasncations:

Dec. 1^st Collected $850 from Franklin from a previous engagement in Oct. done

Dec. 2^nd Paid $1,600 on Gustos Inc. invoice from a previously recorded transaction with check #1301.

Dec 3^rd Paid December rent of $2,175 with check #1302.

Dec 4^th Completed additional work for Washington, sent invoice #Y77P for $1,500 due in 1 month.

Dec. 5^th Paid employee from work previously expensed in Nov. with payment due Dec. 5^th using check #1303.

Dec. 8^th Purchased land on a note for $33,650 to be used for future construction of a new office building. Land and Notes payable will have account numbers of 150 and 240, respectively.

Dec. 9^th Paid $1,450 to cover all utilities for the month of Dec using check #1304.

Dec. 10^th - Completed $525 worth of work for a repeat customer who pays cash immediately upon completion.

Dec. 11^th - Collected $875 from Washington from a previous engagement in Nov.

Dec. 12^th Our employee earned two weeks of pay amounting to $1,780, to be paid Dec. 23^rd.

*employee took vacation from Dec. 15^th-Dec. 31^st. No pay will accrue*

Dec. 15^th - Leah Tyler, the owner, withdrew $3,350 for personal use using check #1305.

Dec. 16^th Completed a large job for Franklin for $12,000. Sent invoice #Y78P due Jan. 31^st.

Dec. 22^nd Franklin paid $2,875 to pay off some of his balance due.

Dec. 23^rd Paid our employee for the work expensed Dec. 12^th.

Dec 24^th-Dec. 31^st Owner took off the rest of the year.

Adjustments

1. The equipment was used for the third year.

2. Prepaid insurance was adjusted for Oct-Dec usage.

3. Unearned revenue was updated to show 3 months of work completed.

4. A final count of supplies showed $365 remaining.

GENERAL JOURNAL	p. 1
	**Skip lines between transaction dates
Date	Transaction	Post. Ref.	Debit	Credit
Sample	Debit account		XXX
	(indent) credit account			XXX
	*skip a line between transactions*
1-Dec	CASH		850
	FRANKLIN ACCOUNT			850
2-Dec	ACCOUNTS PAYABLE		1600
	CASH			1600
3-Dec	RENT		2175
	CASH			2175
4-Dec	ACCOUNTS RECIEVABLE		1500
	REVENUE EARNED			1500
5-Dec	WAGES EXPENSE	1302	1600
	CASH			1600
8-Dec	LAND		33650
	CASH			33650
9-Dec	UTILITIES EXPENSE		1450
	CASH			1450
10-Dec	CASH		525
	REVENUE EARNED			525
11-Dec	CASH		875
	ACCOUNTS RECIEVABLE			875
12-Dec	WAGE EXPENSE		1780
	WAGES PAYABLE			1780
15-Dec	LEAH		3350
	CASH			3350
16-Dec	ACCOUNT RECEIVABLE		12000
	REVENUE EARNED			12000
22-Dec	CASH		2875
	ACCOUNTS RECEIVABLE			2875
23-Dec	WAGES PAYABLE		1780
	CASH			1780